| Title | Co-operative performance |
|---|---|
| ID_Doc | 66329 |
| Authors | Mayo, E |
| Title | Co-operative performance |
| Year | 2011 |
| Published | Sustainability Accounting Management And Policy Journal, 2, 1 |
| Abstract | Purpose - The purpose of this paper is to consider the historical basis of development of corporate social responsibility and the impact of this on co-operative enterprises and member-owned businesses. Design/methodology/approach - This is a viewpoint identified by years of experience dealing with co-operative organisations. Findings - The paper finds that the basis of development of corporate social responsibility from the perspective of commercial corporations does not promote an adequate accounting framework for co-operative enterprises and member-owned businesses. Research limitations/implications - Practitioners in different areas of business are trying to make sense of sustainability accounting and reporting in a commercial setting. This piece by one of these, draws on a topical initiative around co-operative enterprises to raise questions around what is meant by performance in the context of member-owned enterprises and whether the field of corporate social responsibility has overlooked the relevance of ownership in terms of organisational incentives for action. Practical implications - The author proposes a series of definitions for co-operative performance, which are designed to underpin metrics that relate to "member value". This is offered in contrast to "shareholder value" for companies that, unlike co-operatives, are owned by external shareholders. Social implications - The field of corporate social responsibility is a major user and innovator of the tools and techniques for sustainability accounting and reporting. But it tends to be silent on ownership. However, if different models of ownership create different incentives for action on sustainable development, then rather than just accounting for "how" an enterprise operates, however it is owned and led, there may be value in tools to test "whether" an institution is fit for purpose in its fundamental design. Originality/value - The paper develops a new perspective and future research opportunities in identifying performance measures for co-operative enterprises. |
Similar Articles
| ID | Score | Article |
|---|---|---|
70184
|
Suganthi, L Investigating the relationship between corporate social responsibility and market, cost and environmental performance for sustainable business(2020)South African Journal Of Business Management, 51, 1 | |
| 78307
|
Sidhoum, AA; Serra, T Corporate Sustainable Development. Revisiting the Relationship between Corporate Social Responsibility Dimensions(2018)Sustainable Development, 26, 4 | |
| 65617
|
Bardy, R; Massaro, M Shifting the paradigm of return on investment: a composite index to measure overall corporate performance(2013)Corporate Governance-The International Journal Of Business In Society, 13.0, 5 | |
| 71745
|
Lozano, JM CSR or RSC? (Beyond the Humpty Dumpty syndrome)(2008)Society And Business Review, 3.0, 3 | |
| 78684
|
Siltaoja, ME Revising the Corporate Social Performance Model - Towards Knowledge Creation for Sustainable Development(2014)Business Strategy And The Environment, 23, 5 | |
| 65295
|
Virakul, B Global challenges, sustainable development, and their implications for organizational performance(2015)European Business Review, 27.0, 4 | |
| 71497
|
Skare, M; Golja, T Corporate Social Responsibility And Corporate Financial Performance - Is There A Link?(2012) | |
| 71664
|
Venkatraman, S; Nayak, RR Corporate sustainability: an IS approach for integrating triple bottom line elements(2015)Social Responsibility Journal, 11.0, 3 | |
| 77733
|
Aguado, R; Alcañiz, L; Retolaza, JL A new role for the firm incorporating sustainability and human dignity. Conceptualization and measurement(2015)Human Systems Management, 34, 1 | |
| 20987
|
Gallardo-Vázquez, D; Sánchez-Domínguez, JD Bibliometric study of the link between Sustainability and Circular Eco-nomy: A contribution for current business model from the collaboration Enterprise-University(2023) |